Modern, Clean, and Safe Trucks Act of 2026

This bill would repeal the federal 12-percent retail excise tax on the first sale of new heavy trucks, tractors, and trailers. It would remove that tax's section from the Internal Revenue Code and make related changes to other tax rules, including the definition of tires used on highway vehicles and an exception for mobile machinery. It would also stop crediting this tax to the Highway Trust Fund. The changes would apply to sales and installations on or after the day the bill becomes law.

Full text and official record on Congress.gov

Sponsors

• Todd Young Republican sponsor
• 1 cosponsors